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Registered Number: 16196554
England and Wales

 

 

 

HOEFSMIT SA LTD



Abridged Accounts
 


Period of accounts

Start date: 20 January 2025

End date: 31 January 2026

Hoefsmit SA Ltd
Contents Page
For the Period 20 January 2025 to 31 January 2026
Accountants report

You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts for the period ending.
aa Chartered Accountants
31 January 2026



....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
10 September 2026
1
 
 		 Notes
 		 2026
£
Fixed assets    
Tangible fixed assets 3 208,030 
208,030 
Current assets    
Debtors 42 
Cash at bank and in hand 2,382 
2,424 
Creditors: amount falling due within one year (93,900)
Net current assets (91,476)
 
Total assets less current liabilities 116,554 
Creditors: amount falling due after more than one year (125,297)
Net assets (8,743)
 

Capital and reserves 		   
Called up share capital 4 100 
Profit and loss account (8,843)
Shareholders' funds (8,743)
 


For the period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 10 September 2026 and were signed by:


-------------------------------
Caroline Antoinette Patricia Hoefsmit
Director
2
General Information
Hoefsmit SA Ltd is a private company, limited by shares, registered in England and Wales, registration number 16196554, registration address 72 The Hawthorns , Charvil, Reading, RG10 9TS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 20 January 2025 -    - 
Additions 208,030    208,030 
Disposals -    - 
At 31 January 2026 208,030    208,030 
Depreciation
At 20 January 2025 -    - 
Charge for period -    - 
On disposals -    - 
At 31 January 2026 -    - 
Net book values
Closing balance as at 31 January 2026 208,030    208,030 
Opening balance as at 20 January 2025 -    - 

Investment Properties
During the Year, the Company acquired the investment property at 24 Railway Street, Leyland, Lancashire, PR25 4XB for £208,030. The Property is held to earn rental income and is therefore classified as an investment property.
On 31st January 2026, the directors assessed the fair value of the property by reference to its recent purchase price and available evidence of comparable local property transactions. Based on that assessment, the directors considered that the fair value was not materially different. Accordingly, no fair-value adjustment has been recognized. The valuation was not undertaken by an independent professional qualified valuer.

The property is subject to a fixed charge in favor of Paratus AMC Limited as security for the company's related borrowing.

4.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2026
£
100 Ordinary shares of £1.00 each 100 
100 

3